Komori
Earnings7915Nissha Co.,Ltd.Information and Communications, Services and Others

Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [IFRS] (Consolidated)

In the first quarter, net sales and operating profit were below the same period of the previous year due to a significant decline in demand for tablets, while profit before tax and net income attributable to owners of the parent increased. The full-year earnings forecast has been revised in light of product demand trends and other factors.

Worth reading
53Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
47.6
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026ConsolidatedIFRS
Net Sales45,790¥ millionYear on year -3.5%Progress 23.1%
Operating profit750¥ millionYear on year -47.6%Progress 10.7%
Ordinary income751¥ millionYear on year +26.8%Progress 13.2%
Net income attributable to owners of the parent422¥ millionProgress 13.2%

The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.

Net income per share¥8.92
Financial position at period-end
Total assets251,947¥ million
of which net assets 118,538 ¥ millionEquity ratio 46.5%vs. prior year-end +0.4pt

塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.

Cash inflows and outflows
Operating+3,969
Investment-1,559
Financials-3,540
Net change-1,130

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥38,724 million
Segment revenueIndustrial Materials ¥19,529 million (YoY +4.0%), Devices ¥10,400 million (YoY -23.3%), Medical ¥14,134 million (YoY +3.7%)
Segment profitIndustrial Materials ¥708 million (YoY -30.1%), Devices ¥392 million (YoY -54.6%), Medical ¥841 million (YoY +13.3%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥198,000 million (YoY +1.6%)
Operating profit¥7,000 million (YoY +73.3%)
Ordinary income¥5,700 million (YoY +60.5%)
Net income¥3,200 million (YoY +219.4%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥198,000 million / Operating profit Not disclosed → ¥7,000 million / Ordinary income Not disclosed → ¥5,700 million / Net income Not disclosed → ¥3,200 million
Annual Dividend Forecast¥50 → ¥50(0.0%)
Factors Behind Changes in Business Performance

Demand in the decoration applications of the industrial materials business remained firm, and demand in the medical business remained solid, while demand for devices, including tablets, declined significantly, resulting in year-on-year decreases in net sales and operating profit. The full-year forecast was revised based on first-quarter results and the latest product demand trends, among other factors.

Disclosure regarding the going concern assumption

No applicable matters

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 Not disclosed
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Depreciation and amortization¥2,562 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors)
Issued Shares at Period-End48,016,100 shares
Treasury Shares at Period-End602,650 treasury shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–31 March 2026
Net Sales¥45,790 million (YoY -3.5%)
Operating profit¥750 million (YoY -47.6%)
Ordinary income¥751 million (YoY +26.8%)
Profit attributable to owners of the parent¥422 million
Net income per share¥8.92
Equity ratioEnd of the current fiscal period 46.5 / End of previous period 46.1
Total assets¥251,947 million
Net assets¥118,538 million
Cash flows from operating activities¥3,969 million
Cash flows from investing activities¥-1,559 million
Cash flows from financing activities¥-3,540 million
Cash and cash equivalents at end of period¥38,724 million
Full-year earnings forecastNet Sales ¥198,000 million (YoY +1.6%) / Operating profit ¥7,000 million (YoY +73.3%) / Ordinary income ¥5,700 million (YoY +60.5%) / Net income ¥3,200 million (YoY +219.4%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥198,000 million / Operating profit Not disclosed → ¥7,000 million / Ordinary income Not disclosed → ¥5,700 million / Net income Not disclosed → ¥3,200 million
Annual Dividend Forecast¥50 → ¥50(0.0%)
Segment revenueIndustrial Materials ¥19,529 million (YoY +4.0%), Devices ¥10,400 million (YoY -23.3%), Medical ¥14,134 million (YoY +3.7%)
Segment profitIndustrial Materials ¥708 million (YoY -30.1%), Devices ¥392 million (YoY -54.6%), Medical ¥841 million (YoY +13.3%)
Depreciation and amortization¥2,562 million
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors)
Issued Shares at Period-End48,016,100 shares
Treasury Shares at Period-End602,650 treasury shares
Factors Behind Changes in Business PerformanceDemand in the decoration applications of the industrial materials business remained firm, and demand in the medical business remained solid, while demand for devices, including tablets, declined significantly, resulting in year-on-year decreases in net sales and operating profit. The full-year forecast was revised based on first-quarter results and the latest product demand trends, among other factors.
Items this document does not state (8)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material subsequent events

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

Demand in the decoration applications of the industrial materials business and demand in the medical business remained firm, while demand for devices, including tablets, declined significantly. The full-year forecast was reviewed based on first-quarter results and the latest product demand trends, among other factors.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [IFRS] (Consolidated) | Nissha Co.,Ltd. (7915) timely disclosure | Komori